National Bank has several departments that occupy both oors of a two-story building. The departmental accounting system has a single account, Building Occupancy Cost. in its ledger. The types and amounts of occupancy costs recorded in this account for the current period follow. Degree iationBuilding $ 22 , 5 00 InterestBuilding mortgage 33, 3'50 TaxesBuilding and land ll] . O Ell] Gas (heating) expense 3 , 125 Lighting expense 3 , T50 Maintenance expense 6 , a 5'5 Total occupancy cost: 5 Bit, 000 The building has 5,000 square feet on each oor. In prior periods, the accounting manager merely divided the $80,000 occupancy cost by 10,000 square feet to find an average cost of $8 per square foot and then charged each department a building occupancy cost equal to this rate times the number of square feet that it occupied. Diane Linder manages a first-oor department that occupies 900 square feet, and Juan Chiro manages a second-oor department that occupies 1.800 square feet of floor space. In discussing the departmental reports, the second-floor manager questions whether using the same rate per square foot for all departments makes sense because the rst-oor space is more valuable. This manager also references a recent real estate study of average local rental costs for similar space that shows rst-oor space worth $40 per square foot and second-floor space worth $20 per square foot [excluding costs for heating, lighting. and maintenance). Required: 1. Allocate occupancy costs to the Linder and Chiro departments using the current allocation method. [Round cost: answers to 2 decimal places-.3 mar-mm. _ mm... _